Skip to content
Sign In
Create Account
Help
About
Staff
Officers
Meet NMHC President Sharon Wilson Géno
Foundations for Rental Housing
NMHC Values and Expectations
Careers in Multifamily
Diversity, Equity and Inclusion (DEI) Commitment
2024 Impact Report
Work at NMHC
NMHC Antitrust Compliance Policy
Contact
Advocacy
Primary Policy Priorities and Goals
NMHC PAC
Advocacy Accomplishments
Research
Quick Facts
Market Conditions
Research Notes
Research Reports
NMHC 50
Industry Benchmarks
Quarterly Survey of Apartment Construction & Development Activity
Douglas M. Bibby NMHC Research Foundation
All Research
Networking
Committees
Peer-to-Peer Networking Groups
Emerging Leaders
Member Directory
NMHC Career Center
Sponsors
Suppliers
Events
Upcoming Events
Webinars
Meeting Archive
Past Attendees List
Exhibit
Sponsorship Opportunities
All Meetings
News
Media Resources
Newsletters
Newsroom
Code 53 Podcast
Research Corner
One Nation, Underhoused
Industry Topics
Industry Topic Updates
Housing Affordability
Diversity, Equity and Inclusion
Property Operations
Tax and Accounting
Technology and Telecommunications
All Industry Topics
Membership
Membership Benefits
Membership Levels
Membership FAQs
NMHC Membership Development Program
Membership Application
Member Directory
NMHC New Membership Ambassador Program
Housing Help Hub
Resources for Renters
Housing Provider Resources
Home
Industry Topics
Tax and Accounting
General Partnerships
General Partnerships
Here is a summary of NMHC’s research and information on General Partnerships
News
IRS Proposes to Reinstate Prior Disguised Sales Regulations for Partnerships
Congress Releases Tax Cuts and Jobs Act
IRS Provides Penalty Fee Relief for Late-Filing Partnerships
Staff Resource
Matthew Berger
mberger@nmhc.org
Topics related to Tax and Accounting
Tax and Accounting
Carried Interest
Estate Tax and Stepped-Up Basis
FIRPTA
Business Interest Deductibility
Like-Kind Exchanges
Tax Depreciation Rules
Low-Income Housing Tax Credit
Middle-Income Housing Tax Credit
Opportunity Zones
Expiring Tax Rates
